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The development of digital technology, particularly Artificial Intelligence (AI), has brought significant changes to various industrial sectors, including accounting. In recent years, AI has become an essential tool used in various business applications, such as data processing, predictive analysis, and automated financial reporting. This technology can automate routine tasks like data entry and account reconciliation, which previously required human intervention, thereby increasing efficiency and reducing potential human errors. However, the application of AI in accounting has sparked discussions about the future of this profession. While AI can automate many aspects of accounting, it cannot fully replace human accountants, especially in areas requiring data interpretation, strategic decision-making, and ethical considerations. The webinar conducted for this study explored the implications of AI in accounting, highlighting both the opportunities and challenges of integrating AI into accounting practices. The findings emphasize the importance of adaptive accounting education and the need for continuous professional development to prepare future accountants to work in an increasingly digital and automated environment. Therefore, the future of the accounting profession will be determined by how AI and human accountants can work together to achieve the best outcomes, maintaining high ethical and professional standards.

Digital  transformation  has  become  an  inevitability  in  various  sectors,  including  accounting.  This  article  explores  how  digital  transformation  is  affecting  management  information  systems  (MIS)  in  the  accounting  field.  Case  studies  of  several  companies  that  successfully  implemented  digital  technology  in  their  accounting  practices  in  2020  are  explained  to  provide  practical  insights.  Additionally,  effective  implementation  strategies  to  facilitate  these  changes  are  reviewed.  The  study  results  show  that  digital  transformation  can  increase  efficiency,  accuracy  and  transparency,  but  also  requires  a  good  strategic  approach  to  overcome  challenges  that  may  arise. 

The development of Micro, Small and Medium Enterprises (UMKM) in Indonesia contributes to the expected progress of the Indonesian economy. However, UMKM still face many challenges in the field of accounting and financial reporting. Financial reports are a tool used to determine the value and performance of UMKM. The purpose of this article is to examine the use of technology, especially in the field of accounting and understand the role of accounting information systems in UMKM and the application of digital accounting in UMKM. The method used is a case study method using related journals. The results obtained show that the use of technology in UMKM currently brings digitalization to their activities. For example sales transactions and payment transactions. However, many UMKM still use manual paper accounting. With increasing socialization and rapid technological advances, it is hoped that UMKM players can carry out accounting effectively and efficiently in their businesses so as to create technology-literate UMKM.      

The rise of digital currencies such as Bitcoin and Ethereum has reshaped the landscape of global trade and financial transactions. This study investigates how digital currencies are influencing international accounting practices, focusing on the challenges and opportunities posed by this disruptive technology. By analyzing case studies from major economies, the paper explores the potential for blockchain to enhance transparency, streamline cross-border payments, and ensure better tax compliance. The findings suggest that while digital currencies provide efficiency gains, they also introduce regulatory and volatility risks that must be managed by accounting professionals globally.

Financial fraud has become a persistent issue with the rise of online transactions and digital platforms. This paper explores the evolving role of forensic accountants in identifying and preventing fraud in the digital age. Through case studies and recent examples of financial crimes, the study evaluates the effectiveness of forensic accounting techniques such as data analytics, digital forensics, and cyber risk assessment. The paper also discusses the regulatory landscape and suggests strategies for improving fraud detection through technological innovation in accounting.

Management is a series of activities that include planning, organizing, directing and controlling organizational resources in order to achieve goals efficiently and effectively (Stoner, 2009). In this context, financial management training at Karmel Vocational School is a strategic step to prepare students to face the challenges of the digital era business world. Qualitative research through observations, interviews and documentation studies shows that this training has had a significant positive impact. Students gain an understanding of financial management, online marketing strategies, product innovation, and the use of digital platforms to build brand awareness and measure the effectiveness of marketing campaigns. Apart from that, this training succeeded in developing proactive, creative, innovative and adaptive attitudes which are important in the modern business world. The results of the training showed an increase in students' self-confidence to start an independent business, reduce dependence on formal work, and consider financial management as a career path . To increase effectiveness, it is recommended to expand the scope of training to include e-commerce and data analysis, strengthen partnerships with industry players, and integrate training into the vocational school curriculum. Thus, it is hoped that this training will be able to increase the competitiveness of Karmel Vocational School students, prepare them to face the dynamic business world, and support the sustainability of skills-based learning programs.

This research aims to develop a product in the form of a digital module with the Canva platform and flipbook maker to improve student learning outcomes in cost accounting courses on the topic of cost of orders. Digital modules make it easy for students to access and increase students' interest in learning. This development research uses the ADDIE research design and development model. The research results found that the feasibility level in terms of media was very good with a score of 94%, while in terms of feasibility the digital module material developed received a score of 95% with very feasible criteria. The effectiveness results show that the digital module is able to improve student learning outcomes on the topic of cost of goods ordered. Educators are required to be creative in developing teaching materials, so digital modules are a form of creativity in teaching materials by presenting audio, visuals, animation and flexibility in use.      

The Accountant Code of Ethics is a guideline to regulate the ethics of the Indonesian public accounting profession in order to fulfil professional responsibilities. IAMI, IAI and IAPI. Based on the research of this scientific article, the author conducted research observations on Business Ethics in the Digital Age. The object of research comes from literature such as google scholar, online media, and company reports of PT Indofood Tbk. The purpose of this article is to find out violations of the ethics and code of ethics of the accounting profession at PT Indofood. Based on the case study described above related to PT Indofood, Tbk which has violated the code of ethics. Indomie products contain harmful substances that will harm consumers if they consume these products. PT Indofood Tbk. has violated the principle of honesty in business ethics by not informing its customers about the dangerous content in their products.      

Generation Z refers to the demographic group consisting of individuals born between the mid-1990s to the mid-2010s. This generation is also known as "Gen Z" or "iGen," and they are a group that is growing rapidly in an era of technology and information that continues to develop rapidly. As the first generation to grow up with the internet, social media and mobile technology, Generation Z is considered the most digitally connected group. They are growing up in an era where access to information is easier than ever. Generation Z is also often considered an intelligent, adaptive and collaborative group. They have become a significant marketing target due to their outsized influence on consumer trends and preferences. In addition, Generation Z is faced with various challenges, including preparing themselves for a dynamic job market, facing social and mental pressures, and being responsible for the impact of technology on daily life. Darurrohman Islamic Vocational School is an educational institution that has long been committed to providing high quality education with an Islamic approach to its students. With a strong vision and mission, this school not only focuses on academic aspects, but also pays special attention to the development of students' character and practical skills. The number of participants who took part in this seminar was 69 people. One of the aspects that is really paid attention to at Darurrohman Islamic Vocational School is awareness of financial management in the Gen Z era which is carried out for Darurrohman Islamic Vocational School students as a collaboration between lecturers and students of STIE Ekadharma Indonesia.

Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and examinations pertaining to the internal control system that a company has installed, based on the findings of research study. Internal auditors, by gaining an awareness of the extent of the organization's overall internal control, can help to ensure that all plans and agendas are carried out in compliance with the company's stated objectives.

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.

The aim of writing this journal is to determine the application of digital-based accounting information systems in the bookkeeping of Small, Micro and Medium Enterprises (MSMEs), as well as understanding the importance of using digital technology for MSME players. By using case study methods from research and related journals, it shows that the implementation of accounting information systems by utilizing technology in MSMEs is currently starting to increase, as in MSME players who previously still used manual sales activities are now starting to utilize technology in sales and payment. However, MSMEs still prepare and manage accounting openings manually (traditionally) using paper. Counseling and training continues to be carried out so that it is hoped that the current rapid advances in technology can make it easier for MSMEs to carry out digital accounting which is more effective and efficient, and can also become MSMEs that are open to technological advances.

Economic digitalization has changed the business landscape drastically by playing a central role in the transformation of accounting information systems (AIS). This study explores the impact of digitalization on AIS, analyzes emerging challenges and opportunities, and understands the implications for efficiency, transparency and innovation in business operations. Using qualitative and quantitative approaches, this study provides an in-depth analysis of how companies can face these changes successfully. Key words: economic digitalization, accounting information systems, business efficiency, transparency, innovation.  

The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

The era of digitalization has brought progress in the field of accounting through the use of various new technologies, but it has also brought new challenges and potential threats related to data security and integrity. Misappropriation of Assets is one of the problems that may arise. Cases occur when internal or external parties steal financial data or access identity information to manipulate accounts or access company assets. This research is research that applies qualitative descriptive methods. The aim of this research is to find out and analyze the effectiveness of remote audits and agility audits in detecting misappropriation of assets that emerged in the post-Covid-19 pandemic. The type of data in this research is qualitative. The data source for this research is secondary data. Remote audit and agility audit represent a paradigm shift in audit practice from traditional to modern. Remote Audit allows the audit process to be carried out remotely, which is increasingly important in technological transformation. Meanwhile, audit agility focuses on increasing the ability to respond to change and efficiency in the audit process. Remote audits can provide efficiency and effectiveness in the audit process, provided that the process is supported by both the auditor and the audited party. In addition, this approach allows auditors to carry out analytical procedures with electronic evidence, interactions with auditees, and reporting that contains reliable financial data.

Financial management must start from household management first because household financial management is already good, this will advance Micro, Small and Medium Enterprises (MSMEs) because society already has a basis for keeping financial records. The service aims to help and analyze and provides solutions to sources of business financing funds and provides new insights into accounting and digital financial technology that can be implemented into simple financial bookkeeping for households and MSMEs. Financial planning in the household can be done by identifying financial conditions (what assets we own and has the potential for great value in the future), determines desires, determines main desires. When determining your desires, you need to do three things, namely making all the desires you want to achieve now and in the future, what you want and what you need, writing down the funds needed and the time to achieve them. The next step is to determine the main desires. Practical financial management strategies that need to be implemented by MSME players are as follows: (1) administering receivables, (2) administering accounts payable, (3) administering inventory, which has a strategic role for both businesses operating in trade sector. (4) Cash administration, useful in providing information about the amount of cash coming in and cash going out.

Innovation Development (PI) is a program as concrete evidence of the application of knowledge that has been obtained during the lecture period in accordance with the Accounting and Management Study Program. The innovation development process consists of all decisions and activities, and their impacts, that occur from the recognition of a need or a problem, through research, development and commercialization of an innovation, through the diffusion and adoption of ana innovation by users with all consequences. The target of this activity is Micro, Small and Medium Enterprises (MSMes) in Batu Ampar Village. After we conducted interviews with MSMes in Batu Ampar Subdistrict and set targets for the MSMes that we will provide assistance to, namely the development business of Mrs. Nurmawati’s “Disco Bean” MSMEs. Which is located on Jalan LKMD 2 Rt.33 No.37 Batu Ampar Village, North Balikpapan District. The problem faced by MSME players are that they do not have their own innovation or characteristics in packaging development, and there is also a lack of marketing targets and a lack of understanding about social media in this digital era. Apart from that, this business is only done by word of mouth, so that Mrs. Nurmawati’s business is not known to many people

The economic sector plays a key role in the well-being of the Indonesian society. The increasingly competitive economic growth poses challenges for Micro, Small, and Medium Enterprises (MSMEs) in recording financial transactions. This research aims to engage business practitioners in adapting to the development of digital technology through training on the usage of the Qasir Point of Sales application. This application is designed to facilitate business owners who want to manage their businesses digitally more easily. The research methodology involves three stages: preparation, including an in-depth analysis of the specific needs of MSMEs related to accounting and the use of the Qasir application; implementation, with direct assistance in creating and configuring the Qasir application to ensure alignment with the specific business needs of the two MSMEs; and evaluation, ensuring a good understanding and measuring the impact of the training. The conclusion emphasizes the success of the training and the importance of continuous adaptation to technological and business developments. It is expected that this will have a positive impact in supporting efficient and sustainable accounting records in UMKM Zulich Clean and Care and Bon’s Laundry.  

The background is financial reports have not complied with accounting standards and no digital-based financial system innovations. This will affect banking decisions to provide financing assistance and MSMEs difficulties in sustaining their business. This service aims to improve the quality of financial reports and digital-based financial innovation (fintech) then MSMEs can be highly competitive and continuously reduce banana stem waste in Cimenyan. The method used is training & mentoring so that more "bankable" to prospective borrowers from banks and a more updated financial application system is produced. The finding is the reduction of banana stem waste in Cimenyan. The implication, training program, that in the end the bank approves the application for funds. The output is partners have knowledge about financial reports that are according to standards, more practical in the fintech era. They can be highly competitive and profitable for the MSME industry on a national and international scale.  

The emergence of the era of society 5.0 is colored by the rapid world of digitalization which describes almost all areas of life including the accountant profession. This study aims to determine the development of digitalization towards society 5.0 and the efforts and challenges made by the accounting profession in facing that era. In this study using a qualitative approach method with interview techniques through online and offline to 2 Respondents of Public Accounting Firms and 2 Respondents of Tax Consultant Firms. The era of Society 5.0 requires accountants to understand technology and use it in their work. The reason is, accountants play an important role in the world of finance and business, which has a positive impact on efficiency and effectiveness. Therefore, accountant learning must be adapted to technological developments to prepare future accountants who can face the challenges of the digital era.